Breach of natural justice: proceedings under s.73 set aside; authority must hold fresh personal hearing and issue reasoned order
Case-Laws
GST
The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders
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